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request in cases where records are kept at a central business location within the State of Illinois or in cases where records that are available electronically are maintained out of state. The Department shall adopt rules regarding the eligibility for a waiver, revocation of a waiver, and requirements and standards for maintenance and accessibility of records located at a central location out-of-State pursuant to a waiver provided under this Section. (b-5) Every remote retail seller, as defined in Section 10-5 shall keep complete and accurate records of tobacco products held, purchased, sold, or otherwise disposed of and shall preserve and keep all invoices, bills of lading, sales records, and copies of bills of sale, returns and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products. Such records must be on the remote retail seller's premises but need not be maintained in the State of Illinois; however, remote retail sellers shall also provide access electronically. However, all original invoices or copies thereof covering purchases of tobacco products must be retained on the remote retail seller's premises until the expiration of the period with respect to which the Department is authorized to issue a notice of tax liability. (c) Books, records, papers, and documents that are required by this Act to be kept shall, at all times during the usual business hours of the day, be subject to inspection by SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468